Rhode Island Code of Regulations
Title 260 - Department of Labor and Training
Chapter 40 - Income Support
Subchapter 05 - Unemployment And Temporary Disability Insurance
Part 1 - Unemployment Insurance and Temporary Disability Insurance Programs
Section 260-RICR-40-05-1.26 - Application of Funds - Partial Payment by Employers
Universal Citation: 260 RI Code of Rules 40 05 1.26
Current through June 23, 2025
A. Whenever an employer becomes liable for overdue contributions and is assessed interest and/or penalties for one or more taxable periods and partial payment is tendered and accepted by the Director, such payment will be applied in the following order:
1. to penalties assessed due to the late
filing of reports, or the late or non-payment of E.S. contributions.
2. to interest assessed due to the late or
non-payment of E.S. contributions.
3. to E.S. contributions
outstanding.
4. to penalties
assessed due to the late filing of reports, or the late or non-payment of
T.D.I. contributions.
5. to
interest assessed due to the late or non-payment of T.D.I.
contributions.
6. to T.D.I.
contributions outstanding.
7. to
penalties assessed due to the late or non-payment of J.D.F.
contributions.
8. to interest
assessed due to the late or non-payment of J.D.F. contributions.
9. to J.D.F. contributions
outstanding.
B. Whenever contributions, penalties and/or interest are due for more than one taxable period the earliest period will be paid in full, in the order specified in § 1.26(A) of this Part, before any monies are applied to the next earliest period.
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